The test is about function, not diagnosis
The Canada Revenue Agency (CRA) does not approve the Disability Tax Credit (DTC) because of a particular diagnosis. Two people with the same condition can get different results. What matters is how the condition affects everyday activities, and how well that is described on Form T2201.
The activities the CRA looks at
The CRA looks at these basic activities of daily living:
- Walking
- Speaking
- Hearing
- Vision
- Dressing
- Feeding
- Eliminating (bowel and bladder functions)
- Mental functions necessary for everyday life
There is also a separate category for life-sustaining therapy, such as insulin therapy or kidney dialysis.
What "marked restriction" means
You may qualify if you have a marked restriction in at least one of these activities. In plain language, that means that even with appropriate therapy, medication and devices:
- you are unable to do the activity, or
- it takes you at least three times longer than someone of similar age without the impairment.
"All or almost all of the time"
The restriction must be present all or substantially all of the time. The CRA generally reads this as at least 90% of the time. A condition that comes and goes can still qualify, but the form needs to explain clearly how often you are limited.
Twelve months or more
The impairment must have lasted, or be expected to last, for a continuous period of at least 12 months.
Significant restrictions in two or more activities
Sometimes no single limitation is severe enough to be "marked." If you have significant restrictions in two or more activities, the combined effect can still qualify, as long as together they are equivalent to a marked restriction and are present all or substantially all of the time.
Life-sustaining therapy
Therapy to support a vital function can qualify if it is needed at least two times a week and takes, on average, at least 14 hours a week.
Why the wording on the form matters
Your health care provider completes Part B of the T2201. Many applications are refused not because the person does not qualify, but because the form describes a diagnosis without explaining what the person cannot do. Helpful certifications describe:
- the specific activity affected
- what you can and cannot do, in concrete terms such as distance, time and help needed
- how often the limitation is present
- when it began
Before your appointment, write down a few real examples from your daily life and bring them with you. It makes your provider's job much easier.
This is general information, not legal advice. Every situation is different. If you would like help with a Disability Tax Credit application, you can book a consultation with Andrew Green Law.
This article provides general information about the law in Alberta and is not legal advice. Every situation is different. Reading this article does not create a lawyer-client relationship. For advice about your circumstances, contact Andrew Green Law.